Dashboard reporting

A guide to improving management

reporting in SMEs

CPA Australia Ltd (CPA Australia) is one of the worlds largest accounting bodies with more than 132,000 members of the financial, accounting and business profession in 111countries.
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ISBN 978-1-921742-19-4
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Contents

Background 2
Introduction 3
Why use dashboard reports?
Limitations of dashboard reporting
Creating dashboard reports

4
4
5

Planning the report

What to include in a dashboard report

Developing the information

Developing key metrics

Data collection

Format of the dashboard report

Frequency 8
Conclusion 14
Appendix A: Dashboard reporting a case study

15

Background

This guide is the final in a series of three publications on

improving business performance published by CPA Australia.
Improving business performance involves:
Evaluating business performance to find areas
where business performance could be improved.
See CPA Australias Business evaluation guide at
cpaaustralia.com.au/smallbusiness for
more information.
Implementing actions in areas where the business
determines that its performance should improve.
See CPA Australias Improving business performance
at cpaaustralia.com.au/smallbusiness for
more information.
Monitoring and reporting actions taken to improve
business performance. This guide will help business use
dashboard reporting to better report on key business
drivers, which in turn helps to improve decision making
and implement a continual improvement process.
Reporting the key drivers and risks in dashboard
reports provides decision makers with quick and
easy-to-understand reports that will assist in improving
business decision making.

Author
This guide was prepared by Jan Barned CPA, principal of
Financial Management Trainer, fmtrainer.com.au

Contributors
CPA Australia gratefully acknowledges the input of
Trevor Beckingham FCPA, company secretary of Brisco
Butler Automotive Services and Mike Sewell FCPA,
director of Market Gap Investments.

Introduction

Every business owner and manager will benefit from

implementing processes that provide information on business
performance that can be easily evaluated to identify areas for
improvement, risks and trends. One method of providing
such information is dashboard reporting.
Like a car dashboard, the objective of dashboard reporting
is to provide clear and concise information of the key drivers
of business performance. Dashboard reporting should be a
synopsis of business operations and provide information in
a visual format that is easy to read, remembered and
understood by key decision makers in a business. This
should in turn improve decision making.
This guide has been developed to help businesses introduce
dashboard reporting. A case study has been included to
provide a practical example of dashboard reporting.

Why use dashboard reports?

For continual improvement of business performance, all

business owners and managers should step back from the
day-to-day activities of their business and review the bigger
picture of business operations on a regular basis. To assist
with this, business owners and managers should receive
regular management reporting.

It is important to note that dashboard reporting can be

applied by any business in any industry as the report
can and should be tailored for each business. Further,
dashboard reporting can be prepared for different areas of
a business.

The objective of management reporting is to provide useful

information on a regular basis to business owners and
management that highlights key issues, risks and trends
in the business. Key decision makers should use such
reporting to inform their decision making.

Limitations of dashboard
reporting

Most financial software systems provide myriad reports

to help meet compliance requirements and monitor the
financial results of a business. Smaller businesses in
particular are unlikely to generate these reports and, if
they do, the business owner or management may not
necessarily fully understand them or use them to inform
their decision making.
Generally, this would be due to such reports being difficult
to read and understand and most business owners and
managers are time poor. Sifting through numerous and
detailed management reports to find relevant information
and identifying issues from such reports tends to be low
on the list of priorities for many business owners and
managers. Dashboard reporting is one method to improve
management reporting and increase the likelihood of
such reports being used. It does this by presenting critical
information on key business drivers and risks in a visual
format and in one or two pages at most, making
dashboard reporting easy to read and interpret without
detailed explanation.
As dashboard reports provide an overview of consolidated
business information, usually in a visual format and focused
on key metrics and risks, users of the reports are more
likely to read them regularly and initiate actions or ask
appropriate questions.
The information in a dashboard report should facilitate
discussion or focus where deviations from benchmarks
are noted and encourage management by exception.
In essence, the report provides triggers for further action
if required.
Business performance is not just about financial
performance. Operational performance is also an important
measure. Dashboard reports should also include operational
measures to improve decision making.

The value of dashboard reporting is its clear and concise

presentation of key business drivers and risks. Such value
is lost where it reports in great depth or on a wide variety of
drivers. Details on problems highlighted in a dashboard report
should be provided in separate, more detailed reporting.
It is important that business owners, managers and
other users of the dashboard reports understand that the
information given will only be effective where: the data that
is used to generate the reports is kept up-to-date, the
reports are reviewed regularly and the information contained
in the reports is useful to decision makers (reporting that
may have been useful three years ago may no longer
be relevant).
Using spreadsheets to prepare dashboard reports can lead
to some risk. Importing data directly from one system to
another carries less risk than re-entering data into a report
(data entry errors). However, spreadsheet reports may
require manipulation of the data to present the information
in a useful format. Regular review of any formulas and other
formatting within the spreadsheet should be undertaken to
ensure the validity of the information.

Creating dashboard reports

Planning the report
For dashboard reporting to become a tool that drives
important business decisions, it is important to understand
what key information needs to be included in the report.
This requires planning.
The planning should outline:
the information needs of the users of the report
the other key areas that should be monitored
information that is currently available
information that will have to start being collected
It may take more than one person to find out what key
drivers are to be reported on, the design and construction
of the dashboard and the collation and the interpretation
of information. It should be noted that information for a
metric on a dashboard may come from different sources
and systems.
Businesses may like to consider using their external
accountant to assist in the planning and design of a
dashboard report.

What to include in a
dashboard report

The audience can also be external stakeholders to the

business, such as suppliers, lenders, shareholders and
industry associates.
Step 7 speak with your identified audience and ask them
what their key information needs are.
Step 8 speak with employees and your external
accountant to identify the information they believe key
decision makers should be aware of.
Step 9 filter the information from the above steps
to identify the key drivers and risks of the business. In
filtering the information, the business should ask why this
information is important.

Developing the information

Once the business has identified what to include in a
dashboard report, the next step is to design how the
information is to be presented in the report. To assist in
this, the business should consider:
why this information is important
why the issue included in the dashboard report
is happening
the performance measures or key metrics of the business
the acceptable levels of variance for the key metrics

Step 1 determine what to include in a dashboard report

to evaluate business performance and note areas critical to
business performance and underperformance.

the impact that each issue reported on will have on

future performance

Step 2 incorporate any key measures implemented to

improve business performance as a result of the evaluation
into the dashboard report.

The next step will be to categorise the information. For

example, dashboard reports could be presented in groups
such as historical information, forecasts and trends,
operational activity, compliance and strategy. The grouping
should be developed specifically for whatever works best
for the users of the information.

Step 3 identify the key strategic goals and other key goals
of the business from the business plan and sub-plans, such
as the marketing plan.
Step 4 incorporate key risks into the report. For example,
reporting on the likelihood of breaches of compliance
requirements (such as bank covenants or accreditation).
Step 5 incorporate opportunities into the report such as
forecast information and trends.
Step 6 consider who will be using the dashboard report.
Considering who the audience is will ensure that the
reports can be developed to meet their needs. While it may
be relatively simple to identify the users of the report, a
business evaluation may highlight other potential users of
the report, such as those responsible for problem areas.

how often users need information

Developing key metrics

When developing key metrics, businesses may like to set
critical success factors and then key performance indicators
(KPI) for each of these factors. For example, ongoing
profitability will be a critical success factor for all businesses.
KPIs on profitability could include measurements of sales,
margins and expenses.

Metrics should be easy to create, understand and explain. They should be aligned with any assumptions used in the
business, only highlight the most important issues and provide information on trends (positive or negative).
It will be important to set only as many metrics as necessary for the dashboard report. Remember the report is to be used as
a trigger for further analysis, not to include micro-level details of the business.
The dashboard report should also be flexible so that new metrics can be introduced and metrics that are no longer relevant
can be omitted.
When developing the dashboard report, it is important to remember that dashboard reporting is most effective where the
number of metrics reported on is limited to the key drivers and risks of the business.
Table 1 below provides examples of the types of information that should be considered including in dashboard reporting. This
table is not intended to provide a complete list. Those developing the dashboard should keep front of mind that the report will
be most useful where there is a mix-n-match of relevant information. Please remember, a business should concentrate on
preparing metrics for the few key drivers and risks that are most relevant to decision makers.
Table 1: Examples of the types of information that could be included in a dashboard report
Business area

Information to include in dashboard report

Sales

Sales information can be reported as an individual dashboard report or included in the overall business report.
Examples of information that could be included are:
sales for the period (weekly, monthly, quarterly, annually)
comparison of sales for same period previous year
comparison against budgeted sales
cumulative sales for the period
total discounts applied
total discounts as a percentage of sales
number of sales
average value of sales
percentage of sales that are:
cash
credit
sales by employee
sales by item
top selling items
sales growth rate
number of new customers

Work in progress

Information that could be included under work in progress includes:

number of orders taken
orders in progress
orders completed, not invoiced
outstanding deliveries
production issues

Gross profit

Information that could be included under gross profit includes:

stock purchases for the period
stock on hand
stock ageing
stock on order
gross profit value
gross profit margin
mark-up

Business area

Information to include in dashboard report

Net profit

Information that could be included under net profit includes:

total amount of variable expenses
variable expenses against sales as a percentage
total amount of fixed expenses
fixed expenses against sales as a percentage
monitoring variations to individual expense items from previous periods by setting appropriate trigger points,
such as an increase by 5% or by dollar value
net profit value
net profit margin
breakeven calculation

Business efficiency

Information that could be included under business efficiency includes:

debtors days
creditors days
inventory days
work in progress days
stock turnover
stock on hand to total assets
aged debtors report
aged creditors report

Cashflow/liquidity

Information that could be included under cashflow/liquidity includes:

cash balances, including investments
financing facilities, including amounts drawn, available term and interest charges
cashflow forecast
working capital available
current ratio
quick ratio
leverage ratio
debt to asset ratio

Balance sheet

Information that could be included under balance sheet includes:

total sales to total assets
return on assets
return on investments

Business planning

Key metrics developed to monitor business performance against business strategy.

Other key
performance
indicators

This is dependent on the nature of the business, the goals of the business, business drivers and risks.

Data collection

Frequency

Although it is likely that developing the dashboard report will

take some time and resources at first, it is important that
once the reports have been designed and implemented,
they be easy to populate and produce on a regular basis.
Ideally, data collection should be relatively automated with
little or no intervention required. Data collection should form
part of routine business operations and be aligned with the
existing systems of the business.

When deciding the frequency of reporting, it is essential

to assess the resources available to generate and action
results from the report as well as understanding the needs
of the business and who the audience will be.

Format of the dashboard report

Once the metrics have been decided and the information
sourced, then the next step is to format a meaningful
dashboard report that is quick to populate, easy to
understand and captures all the relevant information
for users.
Although formats will vary according to business needs,
typically the key strategic issues will be displayed at the
top of the report with the lower level KPIs displayed below.
Business owners and managers may consider producing a
number of dashboard reports to cover different areas within
the business.
It may also be useful to develop the report into groups
such as historical, current and forecast. The grouping of
information should be based on what works best for
the business.
Finally, the presentation of the information will be critical to
the success of dashboard reporting. Dashboard reporting
should be visual and engaging. Visual presentation can
include charts, colours, symbols (for example, up and
down arrows, traffic lights) and any other method that is
easy to read and understand. The report can also include
numbers; however, these should be kept to a minimum
remembering that the objective of dashboard reports is
to provide an overview of information that triggers further
analysis if required.
If your financial software is unable to give you the visual
presentations you seek, you could export the data to
a spreadsheet, where various charts and tables can
be developed.
Two examples of dashboard reports are provided on the
pages following.

Generally, all businesses should generate monthly reports;

however for some businesses weekly dashboard reporting
may also assist. For example, for a business that has high
weekly sales or where there is a large amount of work
or orders in progress, weekly reporting can provide key
information such as stock balances, staff productivity, sales
information including number of customers, average sales
value, production outputs and delays in processes.

Example one: profit / cashflow dashboard

Year to date profit and loss

Year to date profit and loss

Monthly gross trading summary

Monthly gross trading summary

$100,000

30%

$80,000

$80,000

$70,000

25%

$60,000

$60,000

20%

$50,000

15%

$40,000

$40,000

$30,000

$20,000

10%

$20,000
5%

$10,000

$0

0%

$Mth 1

($20,000)

Mth 1

Mth 2

Mth 3

Actual

Mth 4

Mth 5

Mth 6

Budget

Mth 7

Mth 8

Mth 9

Cumulative actual

Mth 10 Mth 11 Mth 12

Mth 2

Cost of sales

Mth 3

Gross profit

Gross profit margin

Cumulative budget

Monthly
Monthly net
net profit

Monthlysales
sales
Monthly

$10,000

$100,000
$90,000
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-

20%

$8,000

10%

$6,000

0%

$4,000
$2,000

-10%

$0

-20%

($2,000)
($4,000)

Mth 1

Mth 2

Mth 3

Mth 4

Mth 5

Mth 6

Actual

Mth 7

Mth 8

Mth 9

Mth 10 Mth 11 Mth 12

-30%

($6,000)

-40%

($8,000)
Mth 1

Budget

Net profit

Mth 2

Mth 3
Net profit margin

Cashflow

Mth 1

Mth 2
Actual

Mth 3

Mth 4

Mth 5

Mth 6

Mth 7

Mth 8

Mth 9

Mth 10

Mth 10

Mth 12

Forecast

Open bank

$16,000 $15,225 $37,217 $60,817 $71,134 $69,784 $77,381 $32,698 $31,348 $38,945 $24,262 $22,912

Cashflow in

$67,200 $68,400 $73,200 $67,200 $79,600 $73,200 $67,200 $79,600 $73,200 $67,200 $79,600 $73,200

Cashflow out $67,975 $46,408 $49,600 $56,883 $80,950 $65,603 $111,883 $80,950 $65,603 $81,883 $80,950 $65,603
Close bank

$15,225 $37,217 $60,817 $71,134 $69,784 $77,381 $32,698 $31,348 $38,945 $24,262 $22,912 $30,509

Example two: working capital dashboard

Top
previous1212
months
Topten
tencustomers
customers previous
months

$10,000

$20,000

Number of days

Watts
Pearce
Kennedy
Thomas

Average
debtor
Average
debtor
days days

Berry
King
Moore
Marks
Jones
Smith

$30,000

$40,000

$50,000

180
150
120
90
60
30
0
1

$60,000

10

11

Previous 12 mths

Sales value

Current
toptop
tenten
debtors
Current
debtors

Monthly stock purchases previous 12 months

Monthy stock purchases previous 12 months

$8,000

$80,000
$70,000

$6,000

$60,000

$4,000

$50,000
$40,000

$2,000

$30,000
$20,000

Harry

Rosa

Moore

Watts

Pearce

Berry

King

Marks

Jones

Smith

$10,000
$
1

10

11

12

Stock
daysby
byitem
item
Stock
days

Customer over credit limit

Customer over credit limit

Lamps

$8,000

Bunks

$6,000

Tallboy

$4,000

Single bed

$2,000

Queen bed
Mirrors

Outstanding

Credit Limit

Berry

Harry

Rosa

Watts

Marks

Smith

$-

Bedside
Chairs
0

50

100

150

200

250

300

350

Number of days

Current
supplier
Current
supplierbalance
balance
Pine, $2,000

Work
progress
current
Workin
in progess
current
monthmonth
orders orders
$2,500

Belmore, $5,000

$5,000
Taken

Ely, $11,000

Uply, $6,000

$25,000

Completed
Outstanding

Sharp, $10,000
Main, $1,000
South, $2,000

10

$20,000

Returned

12

Conclusion

The use of dashboard reporting will assist business owners

and managers in improving their decision making process
and hence business performance. When used in conjunction
with business evaluation, the key metrics can be set to
monitor all important business drivers and risks. This should
encourage regular review and action where required.
The dashboard report should align with the business
strategy and be easy to create, understand and explain. The
dashboard report also needs to be flexible to introduce new,
more relevant metrics to support the continual improvement
of the business.
Dashboard reporting should be developed with due
consideration to the needs of users.
Where the business has a number of employees, processes,
various divisions, locations or projects then a dashboard
report for each of those areas may be advantageous.
Significant advantages to the business will be achieved
when the reports are prepared frequently and in a format that
the user can easily read. The use of visual aids is the most
common form of dashboard reporting, as this provides a
quick and concise presentation of key information.
Implementing dashboard reporting into the business will
ensure that the important metrics for business success
are continually monitored and actioned upon.

11

Appendix A: Dashboard reporting

a case study
To assist in developing a dashboard report, the following case study is provided as a guide. This case study should only
be used as reference in developing your own business dashboard report. This case study also includes an example of a
dashboard report

Bundalong retail plant nursery

Bundalong retail plant nursery is situated in a rural town which has a population of approximately 38,000 residents.
The nursery has been operating for 15 years and in the past few years, has been recording operational losses. The business
evaluation was undertaken in July of the current year.
The business evaluation for this case study involved a review of the financial information against the benchmark information
together with a review of documentation provided and physical procedures noted during site visits.

Financial statements
Profit and loss statement for year ended July
Current year ($)

Previous year ($)

438,707.15

345,314.93

Opening stock

119,979.00

71,573.65

Purchases

224,938.00

214,050.11

344,917.00

285,623.76

96,490.49

119,979.00

Sales
Cost of goods sold

Closing stock
Total cost of goods sold

248,426.51

56.64%

165,644.76

47.97%

Gross profit

190,280.64

43.36%

179,670.17

52.03%

233,294.80

53.18%

200,236.01

57.99%

85,903.42

19.58%

96,691.18

28.00%

(319,198.22)

72.76%

(296,927.19)

85.99%

Operating expenses
Salaries
Overheads
Total operating expenses
Net loss

Average stock held for each year

12

128,917.58

117,257.02

$ 108,234.75

$ 95,776.33

Breakdown of operating expenses

Operating expenses
Cleaning contract

Current year
$

Previous year

% of expense

% of expense

1,740.00

2.03

1,160.00

1.20

Buildings

794.26

0.92

656.39

0.68

Equipment

978.22

1.14

859.64

0.89

Furniture and fittings

1,702.80

1.98

1,626.81

1.68

Grounds

4,656.30

5.42

9,646.20

9.98

Electricity

2,821.48

3.28

2,729.10

2.82

3,220.07

3.75

2,578.55

2.67

355.00

0.41

352.20

0.36

Insurance

1,250.00

1.46

1,200.00

1.24

Repairs and maintenance

1,712.51

1.99

1,872.71

1.94

460.04

0.48

Equipment

5,152.84

6.00

5,421.84

5.61

Furniture and fittings

4,324.41

5.03

4,961.39

5.13

Repairs and maintenance

Vehicles
Fuel
Registration

Transport contract
Depreciation

Motor vehicles

6,392.29

7.44

6,577.53

6.80

14,515.12

16.90

15,954.60

16.50

277.89

0.32

451.54

0.47

Printing and stationery

1,017.50

1.18

892.62

0.92

Telephone

2,655.50

3.09

2,960.61

3.06

Staff provisions

1,431.55

1.67

1,665.49

1.72

22,455.00

26.14

19,525.00

20.19

Equipment

620.00

0.72

1,222.22

1.26

Staff training

310.09

0.36

438.18

0.45

Travelling

191.07

0.22

76.63

0.08

Materials and supplies

529.48

0.62

581.65

0.60

3,013.19

3.51

2,809.30

2.91

Memberships and subscriptions

579.32

0.67

520.00

0.54

Health and safety

259.30

0.30

117.79

0.12

Postage

364.70

0.42

369.44

0.38

4,504.14

4.66

2,583.53

3.01

1,681.39

1.74

2,818.18

2.91

Advertising
Uniform costs

Rent

Bank charges

Computers
Sundry administration costs
Consultancy fees
Total operating expenses

85,903.42

96,691.18

13

Balance sheet
Current year ($)

Prior year ($)

Assets
Current assets
Cash/bank

16,320.00

65,777.82

Debtors

14,280.00

32,000.00

Stock

96,490.00

119,979.00

Other

4,210.00

5,500.00

131,300.00

223,256.82

75,000.00

75,000.00

(19,547.35)

(12,969.82)

55,452.65

62,030.18

Nursery fit out

115,000.00

115,000.00

Less accumulated depreciation

(66,955.45)

(61,994.06)

Total

48,044.55

53,005.94

Equipment

50,000.00

50,000.00

(41,021.20)

(35,599.36)

8,978.80

14,400.64

Total non-current assets

112,476.00

129,436.76

Total assets

243,776.00

352,693.52

Creditors

65,000.00

48,000.00

Credit card

15,000.00

12,000.00

Total current liabilities

80,000.00

60,000.00

20,000.00

20,000.00

100,000.00

80,000.00

272,693.58

389,950.60

(128,917.58)

(117,257.02)

143,776.00

272,693.58

Total current assets

Non-current assets
Delivery vehicle
Less accumulated depreciation
Total

Less accumulated depreciation

Total

Liabilities
Current liabilities

Non-current liabilities
Bank loan
Total liabilities
Equity
Shareholders funds (including retained earnings, losses)
Less current year accumulated losses
Total net worth

14

Operational activities
Staffing
Full-time equivalent

5.30

Owner/manager

1.30

Apprentice

1.00

Six part-time

3.00

Part-time duties
General sales, orders, quotes

0.80

General sales, admin (0.1)

0.60

General sales, buying

0.60

General sales

0.60

Two staff general sales (2 x0.20)

0.40

Trading hours 59.50 hours per week

8.30 am to 5.00 pm every day except Christmas Day, Good Friday, Easter Sunday and in the morning of Anzac Day.

Documentation reviewed
Mark-up policy:

The standard mark-up policy is 110 per cent

Buying policy:

No formal buying policy held

Job descriptions:

No formal job descriptions held

Discount/VIP policy: The discount policy noted the following:

Total liabilities

Total liabilities

2.5%

Non-VIP members
VIP members

10%

Schools
Businesses
Garden design customers

15%
20%

25%

Landscapers value to $200

Landscapers value $201 to $500
TAFE and other colleges
Landscapers value over $500
Nursery staff

15

Analysis of Bundalong retail nursery financial information comparison of benchmark to current and
previous year
Industry
benchmark
Total income

Variance of
current year to
benchmark

Current year

Variance of
current to
previous year

Variance of
previous year
to benchmark

Previous year

$446,556.00

$438,707.15

($7,848.85)

$93,392.22

$345,314.93

($101,241.07)

Cost of goods sold

48.99%

56.63%

7.64%

8.66%

47.97%

(1.02%)

Gross margin

51.01%

43.37%

(7.64%)

(8.66%)

52.03%

1.02%

2.26%

16.90%

14.64%

0.40%

16.50%

14.00%

Salaries including staff

on costs

13.77%

53.18%

39.41%

(4.81%)

57.99%

44.22%

Vehicle operating costs

3.74%

7.61%

3.87%

1.40%

6.21%

2.47%

Rent

3.32%

26.14%

22.82%

5.95%

20.19%

16.87%

Bank charges

1.53%

3.51%

1.98%

0.60%

2.91%

1.38%

Total overheads

37.25%

72.76%

35.75%

(13.23%)

85.99%

48.75%

Net profit margin

13.76%

(29.39%)

(43.15%)

4.57%

(33.96%)

(47.72%)

Working owners

1.52

1.30

(0.22)

1.30

(0.22)

Sales staff and

nurserymen

2.36

4.00

1.64

0.50

3.50

1.14

Any other staff

0.49

(0.49)

(0.49)

Total personnel

4.37

5.30

0.93

0.50

4.80

0.43

3.50

2.30

(1.20)

0.57

1.73

(1.77)

Plants grown in house

as a percentage of total
sales

20.00%

22.00%

2.00%

2.00%

20.00%

0%

Trading hours per week

54.00

59.50

5.50

59.50

5.50

25.00%

58.00%

33.00%

3.00%

55.00%

30.00%

Selected overheads as a percentage of income

Advertising and
promotion

Personnel numbers (FTE)

Other benchmark information

Stock turn rate

Percentage of sales
made to account
customers

For further detailed commentary on the analysis, refer to the CPA Australia publication Evaluating business performance and
Improving business performance at cpaaustralia.com.au/smallbusiness

16

Example of Bundalong retail nursery dashboards

Year-end outstanding debtors

Year-end outstanding debtors

Current
year
sales
Current
year
sales

< 90
6%

$70,000

< 90
8%

$60,000
$50,000

< 60
18%

$40,000
$30,000

< 30
68%

$20,000
$10,000
$
Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Apr

Cash vs credit sales

Cash
vs credit sales

Percentage
of current year sales
Percentage of current year sales

100%
80%
60%

29%

40%

5 Months
Nov Jul
Ma r Feb
Jan

4 Months
Jun Oct
Ma y Apr

20%
0%
Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Cash

Mar

Apr

May

14%
12%

$6,000

10%

$5,000

45%
40%
35%
30%

8%

25%

6%

20%

4%

15%

$1,000

2%

10%

$0

0%

$4,000
$3,000
$2,000

Oct

Nov

Dec

Jan

Amount

Feb

Mar

Apr

May

5%
0%
Jul

Percentage of Sales

Aug

Seedlings

Sep

Oct

7.0

$90,000
$80,000
$70,000
$60,000

$5,000

5.0

$4,000

$40,000

3.0

$30,000

2.0

$20,000
$
% of annual sales

1.0
11%

12%

13%

14%

14%

18%

18%

Mon

Tues

Wed

Thur

Fri

Sat

Sun

Roses

Jan

Feb

Natives

Mar

Indoor

Apr

May

Jun

Supplementary stock

$6,000

6.0

4.0

$50,000

Dec

Destroyed
stock
Destroyed
stock
Staff

$100,000

Nov

Fruit Trees

Current
total
sales/staff per
day
Current
yearyear
total
sales/staff
per
day

$10,000

35%

Top sellers
>10%of
of sales
sales $ $
Top sellers
> 10%

$7,000

Sep

36%

Credit

$8,000

Aug

Dec
Sep
Aug

Jun

Monthly
sales
discount
Monthly
sales discount

Jul

3 Months

0.0

$3,000
$2,000
$6,000
$1,000
Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

17

CPA219077 10/2011